Summary
- The article emphasizes the urgent need for a structured "cross empowerment committee" to streamline adjudication under GST, addressing confusion over whether Central or State officers should handle cases.
- Section 6 of the CGST Act allows cross-empowerment, but practical issues arise with dual proceedings and jurisdictional conflicts, as highlighted by recent judicial views.
- The proposed committee would enhance coordination, prevent overlapping actions, and ensure clarity in authority assignments for investigations and adjudications.
- Without formal mechanisms, taxpayers risk facing unlawful dual proceedings, making it crucial for professionals to challenge overlapping notices and seek judicial protection.
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